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Central Excise

Notification No.18/2004, Dated 6th Sept, 2004

6th September, 2004

                     Notification No.18/2004-Central Excise( N.T)

         In exercise of the powers conferred by section 37 of the Central  Excise Act, 1944  (1 of 1944), the Central Government hereby makes the following rules further to amend the Central Excise Rules, 2002, namely:-

1. ( i ) These rules may be called the Central Excise ( Third Amendment ) Rules, 2004.


    (ii) They shall come into force on the date of their publication in the Official Gazette.

2.   In the Central Excise Rules 2002, in rule 17,-

(a) for the marginal heading, the following marginal heading shall be substituted, namely:-

     “Removal of goods by a hundred per cent. export-oriented undertaking for domestic tariff area -”;

(b)   for sub-rule (1), the following sub-rule shall be substituted, namely:-

“ ( 1) Where any goods are removed from a hundred per cent. export-oriented undertaking to domestic tariff area, such removal shall be made under an invoice by following the procedure specified in rule 11, and on payment of appropriate duty before removal of goods by debiting the account current required to be maintained for this purpose or by utilizing the CENVAT credit.”.

 F . No. 305/70/2004-FTT (Pt. II)

                                                                  V. KEZO
Under Secretary to the Government of India

 Note:    The principal rules were published in the Gazette of India vide notification No. 4/2002-CE ( NT), dated 1st March, 2002 [GSR 143(E), dated the 1st March, 2002 ]and was last amended by notification No. 11/2004-Central Excise (N.T), dated the 9th July, 2004 [GSR 428( E), dated the 9th July, 2004].    

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